L-CUTS & J-CUTS

L cut -- is where the audio from preceding scene overlaps the picture from the following scene, so that the audio cuts after the picture, and continues playing over the beginning of the next scene.

J cut -- however is where the audio from a following scene overlaps the picture from the preceding scene, so that the audio portion of the later scene starts playing before its picture as a lead-in to the visualcut. Also known as a audio lead or audio advance.