Impedance is the algebraic sum of resistance and reactance. The reactance can have a leading or lagging phase angle. Impedance is sometimes calculated as the square root of (R squared) + (X squared). In a right triangle illustration resistance is the bottom, Xc or Xl is the adjacent side and of course the hypt or slanted part is 'impedance'. As for 50 ohms, that is oddball for speakers but does agree with some headphone specs. What do you mean by the words "attachments for speakers"? I would understand that with component stereo the speakers are the attachments?