'Theta' is a Classical Greek letter. There is no equivalent in the modern western alphabet.
'Theta' as a letter symbol looks like an oval on its narrow bend, with a bar across its centre.
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The Greek capital letter for Theta is Θ.
In the Greek alphabet, 'theta' is followed by 'iota'.
Theta is just a Greek letter used to denote measurement of angle. Sine is a trigonometric function, i.e., the ratio of the side opposite to the angle theta to the hypotenuse of the triangle. So Sine theta means the value of sine function for angle theta, where theta is any angle.
Tan theta is a function of the number theta.
Since sin(theta) = 1/cosec(theta) the first two terms simply camcel out and you are left with 1 divided by tan(theta), which is cot(theta).