To solve the common problems of the thermoelectric effect error and the dielectric loss of the nonmetallic support frame for the bifilar, quadrifilar, octofilar and double helix calculable resistors, one kind of 1 kΩ four terminal-pair (4TP) coaxial calculable resistor (CCR) with simple structure and minimum AC/ DC resistance difference is developed. On basis of the theoretical calculation and the 3D electromagnetic field finite element simulation, the AC/ DC resistance difference introduced from the distributed capacitance, residual inductance, skin effect and eddy current loss are achieved. A high-precision 4TP AC resistance bridge based on the inductive voltage divider is developed, which could be utilized as the experimental validation of the frequency dependence for the 4TP CCR from 400 Hz to 10 kHz in comparison with two commercial 10 kΩ 4TP quadrifilar calculable resistors with the known frequency dependence. In addition, the 4TP CCR with the same 4TP AC resistance bridge can realize the quantity value transfer for the commercial AC standard resistors within the resistance range of 100 Ω, 1 kΩ and 10 kΩ from 400 Hz to 10 kHz, which has the best standard measurement uncertainty of 8×10 -8 for the 1 kΩ at 1 kHz.