what is the difference between Drupal.formatPlural() and Drupal.t()?
Actually after some playing aroud with the code I HAVE FOUND THE ANSWER :
formatPlural($count, $singular, $plural, array $args = array(), array $options = array());

code
the formPlural function enable us to translate a string in plural or singular format according to the first argument $count , a $singualr string will display if $count = 0 or 1 otherwise if $count &gt; 1 the $plural string will be displayed , and in plural string we can get the $count value using @count , for example in the code bellow  :

the first formPlural function will return $singular  string since
$count = 1
the second formPlural function will return $plural
string since $count &gt; 1

var typeVar = 'list';
var singular = Drupal.formatPlural(1, 'I have 1 item', 'I have many @type items', {'@type': typeVar});
$('#translate_singular_item').html(  singular   );


var plural = Drupal.formatPlural(3, 'I have 1 item', 'I have @count @type items', {'@type': typeVar});
$('#translate_plural_item').html(  plural  );

output

Back-office Translation
now we can translate both singular and plural string :