SMplayer
it can find you subtitles for nearly 90% of the videos
and it remembers the location where you left off, so when you open the video next time, it automatically starts from where you left off

one more thing, if subtitles dont fit, its syncing mechanism is also very easy and brilliant

---------- Post added at 10:00 PM ---------- Previous post was at 09:58 PM ----------

PS: I use the WMP for audio files