Here's a the first solution that comes to mind. Kind of a hack actually, but it works fine.
\documentclass{article}
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
\newenvironment{benumerate}[1]{
\let\oldItem\item
\def\item{\addtocounter{enumi}{-2}\oldItem}
\begin{enumerate}
\setcounter{enumi}{#1}
\addtocounter{enumi}{1}
}{
\end{enumerate}
}
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
\begin{document}
\begin{enumerate}
\item A % 1
\item B % 2
\item C % 3
\end{enumerate}
\begin{benumerate}{9}
\item A % 9
\item B % 8
\item C % 7
\end{benumerate}
\end{document}
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
The benumerate environment expects one mandatory argument: the first number of the list. Ideally you wouldn't have to give it (if you always expect to end the list with 1). But that solution would be a bit more complicated.
etaremunepackage. I think there was a question about reverse numbering of bibliographies as well, I'll search. Edit: http://tex.stackexchange.com/questions/58642/bibtex-reverse-numbering/75613#75613 – Torbjørn T. Apr 23 '13 at 12:31revnumerate, but I'm afraid it's not included in TL. – Paulo Cereda Apr 23 '13 at 14:48revnum, and it’s not in tl because the author didn’t provide any statement of the licence — any licence must be listed, as otherwise no-one knows what the licence may be. (nowadays we might prod the author for a statement of licence, butrevnumwas uploaded in 1998, somewhat before we had started paying detailed attention to the licensing situation.) – wasteofspace Apr 23 '13 at 16:00:)– Paulo Cereda Apr 23 '13 at 16:08