Start the movie and load the subtitle ( File Load Subtitle)Go to View Subresync.Select a certain line in subtitle table and when the movie reaches that linepause it.Right click the Time value and click CurrentUn-pause the movie to check the sub is synced.File Save Subtitle; in case the new file is not loadedimmediately, restart the player with the new subtitle.NOTE the comments below, namely by @kajacx: 'Or you can use F1 and F2 to sync the subtitles by 500ms, without opening the menu or pausing your video.'
Here is a small tutorial which shows how to synchronize subtitles in MPC(Media Player Classic using K-Lite Mega Codec Pack). Don't worry if subtitles don't show where they should, use the options.