.vbs is a script. and .js
But if you know some history then you'd be able to put things in context better. I suppose if I hadn't used computers for as long as I have, I might also focus on knowing which extensions are executables..'cos they're quite exciting and seem fundamental.. and I suppose they are.. But notice how with time, .COM died out a lot after DOS, just mainly known I suppose after that if at all, in windows 9x in command.com shell. Maybe old NTs used them a lot.
Scripts.. vbs came around win9x time perhaps.. so new ones appear. ps1 is even newer than vbs.
.COM is very old.. i'm not sure if windows xp for examples relies on any .COM files. But it has a command.com more for legacy apps I guess.
.BAT is a script..back from DOS days. still in use today. .VBS is more modern but .BAT is still used and won't go out of use any time soon, and people sensibly use both. There's .CMD which I haven't used but probably not so different to anything. There's ps1 (powershell. this is more modern than vbscript) If we're talking scripts in a loose sense, there are .REG
Really the term executable only applies to EXE and .COM(.COM being basically extinct.. more a win9x thing (the command prompt in win9x was command.com , there was no cmd.exe) , and COM files are a DOS thing. But not NT's CMD for example NT's command shell is cmd.exe though as mentioned there is a command.com in NT I guess for legacy apps but NT most probably doesn't rely on it)
.MSC e.g. start..run..services.msc They are not executables..I suppose they are a kind of script.. services.msc seems to be written in xml) But if going that loose then one might go a step further to non system things, and say HTML pages are one 'cos they are interpreted.. like a script. But not by the OS though..
.CPL are not scripts.. look at them in notepad.
People tend not to think of them as executables or scripts, maybe 'cos only MS developers write them. (or if others do then that's very uncommon!)