if-u-seek-k,
hiya mate, the simplest way is to go on this site,
http://www.divxtitles.com/
step 1: click on 'online subtitle synchronizer'
step 2: upload your subs, another page will come up asking you to either minus or add seconds to the subs file. After doing this press 'apply changes and download edited subtitle'
When you check your film make sure you do it from a point where you'll remember from. eg/ at 6 minutes, check how far out the subs are at that point(6 minutes) then add or minus the seconds to bring it in sync, after you do this it should be in sync at that point.
if it is in sync, skip the film to a different scene it should still be in sync, if not then you need to change the whole file. If this is the case you'll need a programme called 'subtitle work shop'
hope this helps. also view this topic:
viewtopic.php?t=1683