For example:

我会做饭。

 (Wǒ huì zuò fàn.)

 I can cook.

 

你会开车吗？

 (Nǐ huì kāichē ma?)

Can you drive? >>>>

 

能 表示能力，而且是受到了外部条件的约束，也就是不可以。

 

能 [néng] is kind of ability but the ability is influenced by the circumstances, such as the weather, or personal conditions. For example:

 

我会开车，但是我喝了很多酒，今天不能开车。

 (Wǒ huì kāichē, dànshì wǒ hēle hěnduō jiǔ, jīntiān bùnéng kāichē.)

 I’m able to drive, but I drunk a lot. So

I’m not allowed to drive today.

我会踢足球，但是我的腿受伤了，今天不能去踢球了。

 (Wǒ huì tī zúqiú, dànshì wǒde tuǐ shòushāngle, jīntiān bùnéng qù tī qiúle.)

 Normally I play football, but today I can’t because my legs hurt today.