I'd love to think of an example of this from some specific movie, but nothing is coming to mind at the moment. I'm a little unsure how I show a sound effect that works at the end of one scene, but is actually coming from the scene after.
I'll simply use an example from my own script:
EXT. ANAHEIM HILLS, CALIFORNIA - MORNING
An OLD MAN sprays his Mustang down in the morning sun.
Dustin’s Mazda GLC zips by with a loudspeaker out the passenger window.
BILLY (O.S.)
CHUMP!
The man turns in shock, slips and falls to the ground.
Followed by his water hose -
INT. DUSTIN’S OLD MAZDA GLC - MORNING
SMACK! Dustin gives Billy a high-five. Everyone in the car chuckles.
SMACK can presumably be the gardening house landing on the old man's face, but is found out to be the smack of a high five. So, was this done correctly?