<div style="border: #CCCCCC 1px solid; margin-top: 10px; margin-bottom: 10px; margin-left: 6px; background:url(../images/gq.png) no-repeat;
width: 740px; height:140px;">// background中设置显示的图片
//下面插入Flash
<object classid="clsid:D27CDB6E-AE6D-11cf-96B8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,19,0"
width="400" height="140" >
<param name="movie" value="../images/92.swf" />
<param name="quality" value="high" />
<param name="wmode" value="transparent"> //Flash的透明参数定义
<embed src="../images/92.swf" quality="high" wmode="transparent" pluginspage="http://www.macromedia.com/go/getflashplayer"
type="application/x-shockwave-flash" width="740" height="90"></embed>//embed中对flash的参数进行了设置
</object>
</div>
简单的办法
<div class="back"><embed pluginspage="http://www.macromedia.com/go/getflashplayer " src="images/41.swf" width="600" height="120" wmode="transparent"></embed></div> //css中设置back的图片,然后透明flash显示在上面