Apple Final Cut Pro 7 - Manual (Page 608)

The resulting edit would look something like this:
Audio edit point
Video edit point
Video track
Audio tracks
Split edits can be used in many different situations—in dialogue scenes, like the one
described above, when cutting to illustrative B-roll footage during an interview, or when
transitioning from one scene to another.
How Split Edits Look in the Viewer and Canvas
The scrubber bar in both the Viewer and the Canvas is divided in half by a light gray line.
The upper half of the scrubber bar contains the video In and Out points, and the lower
half contains the audio In and Out points.
When you set simple In and Out points, each pair of audio and video In and Out points
joins to form small, inward-pointing triangles.
In point
Out point
608 Chapter 41 Split Edits