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).