SubtitleReSync 1.0 and 1.1 only reads and writes in UTF-8 with MacOSRoman as a fallback scenario. That simply means that any subtitle-file in another encoding will not be imported properly or even not at all. The issue is that the encoding is not "stuffed" somewhere in the file and must be "guessed".
From 1.2 we've introduced some flexibility with a choice opening and saving a SRT-file. Also you can set a default if you have almost all your files in a certain encoding. From 1.21 MacOSRoman is the fallback encoding when the default or UTF-8 didn't work.
Currently about 10 different often used encodings are in the list. For all the others,?you could use TextEdit as a workaround. Read your file into TextEdit and test the various encoding options. If you have found the correct or a reasonable one, save a copy in a UTF-8 format and read that into SubtitleReSync.
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Also, in the Mac App Store I came across a cute little app called: ezText. Only 1.59 Euro, written by Yuanjun Qi. Just drop your SRT on the presented box and the app will automatically detect the encoding with a pretty good probability. Very cool :)
Well ... that's exactly where this program is made for. Just push the + button to start a new line in an empty file. Type the talks of your children just like you hear it but keep the English as clean as possible. Repeat this until you are finished. Then translate the whole subtitle to French at once or do it sentence by sentence so that you can correct it on-the-fly when you speak French yourself.
There are two ways to do this:
1: if you don't change any line, you can Undo and Redo to switch back and forth between the translation and the original text.
2. Or you can save the translated text with a new new (preferably in the same location and with a new intermediate suffix like: "Christmas 2007.fr.srt") and re-open the original again (found in the "Open recent" Menu-Item in the "File" Menu). You have now 2 windows open concurrently to compare the old and the new text with the possibility to manually improve the rough translated text.
If you have delete a scene, the first part of the movie will still be in sync. So, just enter in the first line of the subtitles the "original start-time" as the "new start-time" and do this with the last line in the in-sync part too. This ensures that nothing happens with the timing of the first part.
Secondly, in the line immediately following the last line of the first part, enter the "new real start-time". Now try to find a convenient additional cue-point somewhere further in the movie and enter a "new start-time" for that line too.
If you now press the resync buttin, the first part will stay intact but the second part will be reynced.
If you have more deleted scenes, the procedure is exactly the same but then for each part in between the original (and now deleted) scenes. Just enter new start-times at the beginning and end of the remaining parts.