Watch out: Snow Leopard, Lion and Mountain
If you just need a simple 1-2-3 approach to resynchronize your separate SRT-subtitle files SubtitleReSync Basic is the app for you. It is based on the popular SubtitleReSync (Pro) but with a completely redesigned and more friendly user-interface.
While watching the movie (avi/mkv/flv) in the preview window you can set as many sync points as you need but usually 2 are enough.
Additionally it features basic editing functions to remove unwanted subtitle lines and correct typos and line breaks.
Whatever collection of movies you have, made by yourself or by others, SubtitleReSync Basic is the tool for resyncing your SRT-subtitles in just a few seconds.