When you fight serpent hit him the first time for 9999 damage. This will make it counter with aqua lung. Thats what I always do. After I got the skill I'd be in the sunken ship morphing creatures to get sources. When I had yuffie with sneak attack- morph, She'd hit the serpent for 9999 damage each time. The monster would always use aqua lung afterwards. Another way I found is when its low on hp.
As for my records these r the creatures I found that have enemy skills.
Wind wing, Vargid Police, Trick Play, Toxic Frog, Touch me, Stiva, Sneaky step, Serpent, Razor Weed, POllensalta, Parasite, MU, Midgar Zolom, Materia Keeper, Malboro, Jersey, Jenova Life, Godo, Goblin, Gi Spector, Gargoyle, Dragon Zombie, Dragon, Death Machine, Death Claws, Dark Dragon, Custom Sweeper, Cactuar, Bullmotor, Blue Dragon, Behemoth, Beachplug, Ark Dragon, Allemange, Adamantaimai.
Thats all that I have found.