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...Sure, you could amend the timings with a notepad but when you're dealing with hundreds or even thousands of lines of subtitles you will soon realize it will take you some backbreaking hours to just complete one movie.
So I wrote this application to solve the problem. No fancy stuffs, straight forward subtitle timing offset.
convert MP4 to MKV, convert AAC to AC3, convert DTS to AC3
Mp42mkvac3 converts MP4 files to MKV files
and optional you can change the sound format from AAC to AC-3
Mp42Mkvac3 can convert audiotracks in mkv files.