im·pu·ta·tion /ˌɪmpjəˈteʃən/
 歸罪,負責,責難


 Im·pu·ta·tion
 1. The act of imputing or charging; attribution; ascription; also, anything imputed or charged.
 Shylock. Antonio is a good man.
 Bassanio. Have you heard any imputation to the contrary?   --Shak.
    If I had a suit to Master Shallow, I would humor his men with the imputation of being near their master.   --Shak.
 2. Charge or attribution of evil; censure; reproach; insinuation.
    Let us be careful to guard ourselves against these groundless imputation of our enemies.   --Addison.
 3. Theol. A setting of something to the account of; the attribution of personal guilt or personal righteousness of another; as, the imputation of the sin of Adam, or the righteousness of Christ.
 4. Opinion; intimation; hint.

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 imputation
      n 1: a statement attributing something dishonest (especially a
           criminal offense); "he denied the imputation"
      2: the attribution to a source or cause; "the imputation that
         my success was due to nepotism meant that I was not taken
         seriously"


 Imputation
    is used to designate any action or word or thing as reckoned to
    a person. Thus in doctrinal language (1) the sin of Adam is
    imputed to all his descendants, i.e., it is reckoned as theirs,
    and they are dealt with therefore as guilty; (2) the
    righteousness of Christ is imputed to them that believe in him,
    or so attributed to them as to be considered their own; and (3)
    our sins are imputed to Christ, i.e., he assumed our
    "law-place," undertook to answer the demands of justice for our
    sins. In all these cases the nature of imputation is the same
    (Rom. 5:12-19; comp. Philemon 1:18, 19).