Abstract:The composition and principle of the ac resistance standard is introduced. One set of the four terminal-pair (4TP) ac resistance bridge is developed. In comparison with the quadrifilar reversed resistor traced to the new national calculable cross capacitor standard and the quantum hall resistance standard, the precision dissemination of the ac resistance and time constant with the range from 1 Ω to 1 MΩ at the frequency between 400 Hz and 10 kHz can be performed. The relative standard uncertainty of the ac resistance is evaluated between 0.1 μΩ/Ω and 6.0 μΩ/Ω.