Resistance is an abstract used for DC (direct currents) whereas impedance is AC or an alternating current parallel. Resistance is due to electrons in the conductor clashing with the ionic lattice of the conductor meaning that electrical energy is transformed into heat. Impedance is a more common term for resistance that also includes reactance.
Impedance is the total contribution of both resistance and reactance. Impedance and reactance are each given in units of ohms just like resistance. The idea of impedance allows for many of these things to be condensed so that they are easier to communicate. Resistance measures the opposition to a flow of current. Impedance is the combination of resistive element and reactive element.
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