The way I've always looked at these semantics is the following:
When collecting data a 'variable' is something you measure (in my field of biomedical research this could be sex, height, disease severity, diagnosis groups, etc.).
In statistics, however, these variables are often 'dissected' into vectors of data which are ready for analysis. For linear regression for example, all your variables should be reclassified so that each parameter of your model represents one degree of freedom and receives its own coefficient. So in the case of continuous variables nothing changes (the coefficient represents the change in outcome when the continuous variable goes up or down one unit). For categorical variables with more than 2 levels however, you'll have to create dummy data vectors for all levels except the reference levels. This way, a four level categorical variable will be represented in your regression a three parameters (one for all levels except the reference), and each parameter/level will be assigned a coefficient during model fitting.
Compare these models to predict someone's weight
$x$ = length, in a one variable model and one parameter model to predict weight ($y$):
$y = a + Bx + e$ with
$x$ = US state in a one variable model, 50 parameter model to predict weight ($y$), with New York state as reference:
$y = a + B1x1 + ... + B50x50 + e$
where all states except NY are recoded as dummy parameters x1-x50 (including D.C. ofcourse)
In short, IMO in the context of regression a 'variable' constitutes the raw data, while a parameter reflects the actual $x$'s in your model.