flash代码应该这样写:
<object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://fpdownload.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=6,0,0,0" width="737" height="220" align="center">
<param name="allowScriptAccess" value="sameDomain" />
<param name="movie" value="xxx.swf" />
<param name="wmode" value="transparent">
<param name="quality" value="high" />
<param name="bgcolor" value="#ffffff" />
<embed wmode="transparent" src="xxx.swf" quality="high" bgcolor="#ffffff" width="737" height="220" name="banner" align="center" allowScriptAccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" />
</object>
<object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://fpdownload.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=6,0,0,0" width="737" height="220" align="center">
<param name="allowScriptAccess" value="sameDomain" />
<param name="movie" value="xxx.swf" />
<param name="wmode" value="transparent">
<param name="quality" value="high" />
<param name="bgcolor" value="#ffffff" />
<embed wmode="transparent" src="xxx.swf" quality="high" bgcolor="#ffffff" width="737" height="220" name="banner" align="center" allowScriptAccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" />
</object>
加红部分就是div显示在flash上面，也就是flash显示在底部，透明