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There is a large category of verbs consisting of two words - an element that doesn't change, often a noun, followed by する suru 'do'.

Suru is the second of the three irregular verbs. Its polite form is します shimasu.

勉強します。 Benkyou shimasu. 'I study.'

失礼します Shitsurei shimasu. 'Excuse me.'

失礼しました。 Shitsurei shimashita. 'Sorry (for treading on your toe, etc.).'

お先に失礼します。 O-saki ni shitsurei shimasu. 'Sorry to leave before you.'

では、失礼します。 De wa, shiturei shimasu. 'Goodbye.'

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