With good subtitling software (for example Subtitle Edit) you can load a subtitle with a mismatching frame rate and change the frame rate to the correct one. In Subtitle Edit: Synchronization > Change frame rate > From (given) To (your choice).
This could just do the job, but often this is not enough. Different video files may have a different start on top of a different frame rate, so you would need to adjust that too. I mean everything so much time earlier or later. In Subtitle Edit: Synchronization > Adjust all times > Hour:min:sec:msec Show earlier/Show later.
Another way would be to use socalled 'point sync'. You determine the correct moments for displaying the first line of the subtitle and the last line of the subtitle. The software calculates all the lines in between. Obviously, your source subtitle must be well-synchronized. To make a point sync in Subtitle Edit: Synchronization > Point sync... > Double-click line #1 > FIND the correct moment > BUTTON "Set sync point". Repeat this for the last line. Now you have two points. BUTTON "Apply" and all lines are recalculated. Save the file. Watch the movie. If all is fine, upload your resync to opensubtitles.org
