For most applications, resistors can be thought of as just resistors and capacitors as just capacitors. Not always, though. At RF frequencies, all passive components will have some resistance, capacitance, and inductance that should be taken into account. Not only that, they may also act like transmission lines and antennas, too!
For a good introduction to this, see “Fundamentals of Passive Component Behavior at High Frequencies,” by Gary Breed K9AY, editorial director of High Frequency Electronics magazine.
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