The standard states that
An entity is a value, object, reference, function, enumerator, type, class member, template, template specialization, namespace, parameter pack, or this.
This implies that a "variable" is not an entity.
But further in the standard said:
Every name that denotes an entity is introduced by a declaration. Every name that denotes a label is introduced either by a goto statement (6.6.4) or a labeled-statement (6.1).
and
A variable is introduced by the declaration of a reference other than a non-static data member or of an object. The variable’s name denotes the reference or object.
I'm assume from this two quotes that a variable is a name.
It is because the variable is introduced by declaration of reference and every name that denotes entity introduced by a declaration. But what does a variable's name mean? A variable is also a name by definition.