Import AVCHD video to Final Cut Pro X to edit video

"Can FCPX import AVCHD files directly, or do they still need to be converted first? I have MTS files from a Panasonic GH2 digital camera that are in AVCHD that are grayed out when I try to import them." from apple discussion

For many mac users they really would like to purchase Final Cut Pro X but they would like to check one thing: if Final Cut Pro X will import .MTS AVCHD files. We understand the methods of importing into Final Cut but I don't know if FC will work with these files. The truth comes that.

Final Cut Pro X contains improved, but not complete AVCHD support
Keep in mind that we can't import .mts files directly from the Finder. If you navigate to them from the Import dialog, it will have them grayed out. FCPX doesn't work with them directly, you must import MTS files directly from the camera, from a memory card (with the original file structure in place), or from a camera archive. But having to use camera archives is stupid.

The real way to import AVCHD.MTS to Final Cut Pro X
We just need a way with no require with ingest supported with additional software and no use camera archives method. So the AVCHD to FCPX Converter is recommended for you. It's designed directly to convert AVCHD.MTS (1080p60/50 included)to FCPX supported formats MP4, MOV, DV. So no matter the AVCHD files are single .MTS files or directly from your camera, you can transfer it to FCPX compatible formats and directly import it to FCPX.
Quick guide on import AVCHD .MTS to Final Cut Pro X :(Lion included)

Step 1: Clicking "Add File" to import AVCHD .MTS to AVCHD to FCPX Converter Lion.

Step 2: Set the FCPX output format, i.e. MOV.

Step 3: Click "Start" to begin the conversion and you will get the destination files in the default folder.

Step 4: Choose the "Import" and "Files" options from under the File command at the top of the Final Cut Pro X window.