Resistance doesn't have a 'purpose'; it exists whether you want it or not. You can modify it by adding more resistance in series or in parallel, but you can't avoid it!
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The purpose of a voltmeter is to indicate the potential difference between two points in a circuit.When a voltmeter is connected across a circuit, it shunts the circuit. If the voltmeter has a low resistance,it will draw a substantial amount of current. This action lowers the effective resistance of the circuit andchanges the voltage reading.
A: There is no zeroing resistor the leads resistance are the zeroing resistor. there is however a pot where the zero can be accomplished by adjusting the current flow out of the meter to measure the voltage to determine the resistance. that pot is an adjustment to compensate for an old internal battery drift. If not changed periodically it may become a useless meter because zero cannot be achieved
B - Dynamic resistance
Parasitic resistance is resistance that you encounter in a circuit board or integrated circuit but not included in the original design -- an undesirable, unintended consequence of putting a concept into manufacturing. Since parasitic resistance does exist, you need to estimate its value and make sure the design still functions as intended. An example of parasitic resistance is the resistance of the traces in a circuit board or metal interconnects in an IC, the purpose of which is to connect components electrically according to the circuit diagram, but these connecting structures are not ideal. These connecting structures most likely also add parasitic capacitance and inductance to your design and, if substantial, should be included in your design (back-annotation) accordingly.