A resistor is something that resits and slows down the flow of current in a circuit. Using this an extreme definition, then everything acts as a resitor to some extent – even wires have some small resistance which depends on what metal it is made of.
However a capacitor is a component which is designed for a very different purpose – to store and release energy. So while it will have some resistive effects people don’t purposly use them as resistors.
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