Converting FLAC to PCM16 is better than to ALAC

[Yang-Xijie]

Converting FLAC to ALAC doesn't cause any loss on sound quality and it's simple enough. However, after importing the mp4 into FCP, FCP will convert ALAC to PCM.
It's better to make it a one-step procedure -- directly converting FLAC to PCM. One flaw is that PCM16 is about twice to three times larger than FLAC.

When it comes to PCM bit depth, 16bit is exactly enough, for 24bit just adds noise that has no improve for sound quality (referring to 24bit vs 16bit, the myth exploded!).