There are two different resistances to be considered for transistors and generally active devices, the DC resistance and the AC or incremental resistance. The DC resistance equals the DC voltage divided by the DC current. The AC resistance is a different concept and it depends on the bias point of the transistor. Generally, the impedance looking into the base of the transistor equals
Zb=25mV/Ib
and the impedance looking into the emitter of the transistor is
Ze=25mV/Ie
where
Ib=DC bias current through the base
Ie-DC bias current through the emitter