Ответ:
Исчисляемые:
An airship, an assistant, a paper-газета, an hour, a sea, an event, a glass-стакан, a hero, a piano, a friend, a cigarette, an armchair, a ship, a coin, an university, a banknote, a watch, a tree , an idea, a cow, a horse, an umbrella, an instrument, a machine, an obligation.
Неисчисляемые:
Wool, air, word, aviation, assistance, paper-бумага, bread, darkness, water, cheese, happiness, glass-стекло, sand, music, friendship, quickness, tobacco, copper,coffee, money, ink, meat, silver, timber, ice, furniture, chalk, heat, milk, butter, speed, equipment.