Proto-Eskimo: *(Nǝ)k[r]uʁa- (~ *Nǝkǝvʁa-)
Meaning: tree, spruce tree
Russian meaning: дерево, ель
Comments: Probably not a derivative from *ńǝkuv-, *ńǝvkǝ- 'to stand up, to be standing'. This is a recent contamination that took place after the development *-kru- > *-kū-, where -kū- was contextually understood as -kuv- ~ -kǝv- due to the influence of a phonetically similar verb.