To understand about impedance properly, consider a circuit such as this one:
Vin
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[] R1=10k
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*------ Vout
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[] R2=10k
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---
0V
At the point marked Vout, you will see a voltage of Vin R2 / (R1 + R2), this is the ordinary resistive divider formula.
Now consider what happens when we replace one of the resistances with an impedance:
Vin
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[] R1=10k
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*------ Vout
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== C1=10u
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---
0V
The way to analyze this circuit is firstly to choose a frequency (omega, in radians per second), and then set Vin to a sine wave at that frequency. Since the capacitor acts kind of like a battery, it will not allow the voltage at Vout to change instantaneously. Instead, like a battery it must be charged and discharged, which is a gradual process. This means in practice that a sine wave will appear at Vout, but it will be smaller than the Vin sine wave (how much depends on the values of R1 and C1) and it will be delayed with respect to the Vin sine wave (how much again depends on the values of R1 and C1). These parameters are called the amplitude and the phase shift of the network.
The point of impedances is they give you a convenient way to calculate the amplitude and the phase shift as if both components were resistors. You set Z1 = 10k, i.e. the purely real impedance of R1, and you set Z2 = 1 / (j omega 10u), i.e. the purely imaginary impedance of C1. Then you are in a position to calculate as before, Vout = Vin Z2 / (Z1 + Z2). Here the Vin and Vout are complex quantities whose magnitude represents the amplitude of the input and output sine wave, and whose angle represents how much delayed (in radians) the sine wave will be. Since Z2 / (Z1 + Z2) is a constant with a given magnitude and angle, we can say that these are the amplitude and phase of the network.
Note that these calculations have to be done separately for each value of omega, which makes sense: fast sine waves will be delayed by a large fraction of their cycle time and reduced considerably in amplitude, whereas slow sine waves will be hardly affected by the network.
cheers, Nick
edit: swap Vin, Vout in the second divider formula