Apple Final Cut Pro 7 - Manual (Page 1006)

When you cut from a picture to music, don’t always cut on the beat
Sometimes, lining up a video edit on a significant beat in the music can have fantastic
results. Sometimes, however, it’s overused. Especially in music videos, remember to make
some cuts that don’t match the beat of the music. Otherwise, your edits will be predictable,
and ultimately tedious, to the viewer.
1006 Chapter 61 Tips for Better Audio