Great question — answering as the UphillTech team:
Cameron Christopher has a nice short article on the technique at Vimeo; J-Cuts & L-Cuts . In short one have J-Cut and L-Cut J-Cut aka audio advance, audio starts before video. L-Cut aka video advance, video starts before audio. It can advance the story in itself by moving the viewer ahead. It also can give a smoother transition, or many other effects. Find the two examples in the article by Chrisopher to be nice examples. Waltz for One from INTELLECTUAL PROPAGANDA on Vimeo . Handmade Portraits: Liberty Vintage Motorcycles from Etsy on Vimeo . For example in second video, the packing of the cigarette packet is smoothed out by the J-Cut, rather nicely.
Full answer by user13500: https://movies.stackexchange.com/a/18692 (CC BY-SA 3.0).
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