由动名词转化来的名词可数或不可数均有可能，要视具体的个体而定（但以不可数的情况较为普通）。

不可数的例子：

Swimming is great exercise. 游泳是很好的锻炼。

She’s just out to do a bit of shopping. 她刚刚出去买点儿东西。

Skiing is more exciting than skating. 滑雪比滑冰更刺激。

Reading and writing are necessary skills. 读和写是必备的技能。

可数的例子：

She finished up a painting. 她完成了一幅画。

He and I have an understanding. 我和他之间有默契。

He gave the man a beating. 他把那人打了一顿。

They were let off with a warning. 他们被警告后即获释。