Here are some information about Straight Cuts and L-cuts:
1) Straight Cuts-these are the most common cuts used in a film. It is a basic cut from one shot to another so Shot A abruptly ends and then Shot B abruptly begins. It is also in time with audio as well. Here is an example of straight cut:
2) L-cut-An L Cut is an editing technique that results in a cut occurring at a different time for audio than for video. For example, you may hear a character's voice before seconds before they appear in the next shot of the film. Above is an example of how an L-Cut is used.