There's nothing worse than subtitles that are out of sync with the video. If you notice your subtitles are out of sync by a certain amount you can adjust this with Smart Converter Pro.
Or, your subtitles aren't displaying the characters of your language properly when you play it back. You'll need to change the encoding for the subtitles to fix this.
To start you need the .srt subtitle file and of course the video.
First, add your subtitle file to the video. Then click on the edit button. The edit panel will drop down and you can set 3 parameters.
Set the language for the track. Some tracks might show "unknown". Change this to the language you want to be displayed in the track list menu. Changing this option will have no effect on the language that the subtitles are in. It won't change the encoding either.
If your subtitles aren't showing special characters properly select the appropriate encoding type here. There are many to choose from in the list. Changing the option will automatically update the display so you'll know straight away if the encoding is the right one for you. You might need to try a couple until you find the right one.