MacBook:~/Desktop aldo$ ffmpeg -i 00000.MTS -vcodec copy -acodec copy test.mp4
ffmpeg version N-39486-g24e90d0 Copyright (c) 2000-2012 the FFmpeg developers
  built on Apr  3 2012 15:37:22 with llvm_gcc 4.2.1 (Based on Apple Inc. build 5658) (LLVM build 2336.9.00)
  configuration: --enable-sram --enable-gpl --enable-nonfree
  libavutil      51. 44.100 / 51. 44.100
  libavcodec     54. 12.100 / 54. 12.100
  libavformat    54.  3.100 / 54.  3.100
  libavdevice    53.  4.100 / 53.  4.100
  libavfilter     2. 66.101 /  2. 66.101
  libswscale      2.  1.100 /  2.  1.100
  libswresample   0. 10.100 /  0. 10.100
  libpostproc    52.  0.100 / 52.  0.100
Input #0, mpegts, from '00000.MTS':
  Duration: 00:00:30.25, start: 1.000011, bitrate: 28072 kb/s
  Program 1
    Stream #0:0[0x1011]: Video: h264 (High) (HDPR / 0x52504448), yuv420p, 1920x1080 [SAR 1:1 DAR 16:9], 50 fps, 50 tbr, 90k tbn, 100 tbc
    Stream #0:1[0x1100]: Audio: pcm_bluray (HDPR / 0x52504448), 48000 Hz, stereo, s16, 1536 kb/s
    Stream #0:2[0x1200]: Subtitle: hdmv_pgs_subtitle ([144][0][0][0] / 0x0090)
[mp4 @ 0x7fb8ab876a00] track 1: could not find tag, codec not currently supported in container
Output #0, mp4, to 'test.mp4':
  Metadata:
    encoder         : Lavf54.3.100
    Stream #0:0: Video: h264 (![0][0][0] / 0x0021), yuv420p, 1920x1080 [SAR 1:1 DAR 16:9], q=2-31, 50 fps, 90k tbn, 90k tbc
    Stream #0:1: Audio: pcm_bluray (HDPR / 0x52504448), 48000 Hz, stereo, 1536 kb/s
Stream mapping:
  Stream #0:0 -> #0:0 (copy)
  Stream #0:1 -> #0:1 (copy)
Could not write header for output file #0 (incorrect codec parameters ?)