They are not really equivalent at all - despite the fact that you can measure a potential difference across them both. A cell is a source of power and a resistor is a dissipator of power. All you can say is that, in any circuit, under a specific set of conditions, the values of voltage and current in that circuit will be the same IF you replace the resistor by a cell with the same voltage. It can even apply for AC, if your 'voltage source' has the right signal on it.
What I'm saying is that the concept of 'equivalent circuit components' is for analysis and not really intended to be applied practically. I remember, when I was very young, looking at a complicated equivalent circuit for a transistor, with all sorts of current and voltage sources in it, and being laughed at (much derision from fellow students, of course), when I suggested you could "build" a transistor that way.