It does. AAC 是 MP4-家庭丢失编码器, 以同一位元速率比 MP3 明显好于 MP3, 苹果设备的默认值. That is precisely what decides whether a cut can be placed arbitrarily or has to land on a structural boundary.
修剪时有什么具体关于 AAC 的具体信息吗?
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Yes — AAC携带容器编码器延迟编码器,因此天真切开可留下几毫秒的沉默,适当的剪接可去除. It explains most of the "the cut is a fraction of a second off" surprises.