Resistors and inductors are never the same thing. While resisters act as an obstacle for electric current flow, inductors help oppose alterations in current flow which takes place through them. The action takes place when the inductor drops down the voltage which is reciprocal to the rate of current alteration. The AC Voltage Inductors have an induced voltage power that is equivalent to a special polarity to maintain existing value of the current. This ensures that despite of increasing magnitude in current flow, the voltage only pushes against the flow of electron. As the current flow decreases, a reverse action takes place as the voltage pushes with the electron flow. The process is mostly known as reactance.A mathematical relation exists between voltage drop and current change which takes place across an inductor. Here I would like to mention that the inductor which has an ac voltage possesses characteristics just opposite to that of a capacitor.