vt.[(+to)]

1. 歸罪於，歸咎於；歸因於
   The police impute the rise in crime to high unemployment.

   警方把犯罪增加的原因歸咎於失業率太高。

2. 【宗】把（善行或罪孽）歸於

v.

1. (usu. impute something to) attribute (something, especially something bad) to someone.
2. Theology  ascribe (righteousness, guilt, etc.) to someone by virtue of a similar quality in another.
3. Finance  assign (a value) to something by inference from the value of the products or processes to which it contributes.