http://superuser.com/questions/95760/how-can-i-re-sync-the-subtitle-and-the-video-using-vlc-media-player

There is a much more easy way to do this via the advance synchronisation functionality of VLC

Detect (“hear and see”) that subtitles are out of sync
Press Shift + H when you hear a sentence that you will be able to easily recognize
Press Shift + J when you read the same sentence in the subtitle
Press Shift + K to correct the sync

TLDR:

`Shift + H`: begin sync
`Shift + J`: when you see subtitles catch up
`Shift + K`: to apply delay and synchronize subtitles

OR:

`H` / `G` adjust **subtitles** *forward* / *backward*
`J` / `K` adjust **audio** *forward* / *backward*

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