Here is a tutorial that helps you to develop a simple Flash preloader using Flash MX 2004 and ActionScripting in easy step-by-step practice.
Step1 : Open macromedia flash MX, open the flash file that you have designed. To incorporate preloader to it, add a scene to it, ny selecting the Window -> scene menu.

Step2 : Rename the newly added scene as "preload" as show below.
Step3 : Drag the scene and place it at the top if the window.
Step4 : Add a key frame and add a layer containing key frame with words "Loading".
Step5 : Create Motion Tween for the frame.
Step6 : Add a new layer above this layer. in the first frame right click and under actions pane add the following.
Step7 : Under the Actions section add the below given code.
if (_framesloaded>=_totalframes) {Step 8 : Add a key frame in the last frame. Right click to add actions. Under actions add the below given code.
Step9 : Under the actions the below given code.
Step 10 : Now run the flash file by pressing CTRL+ENTER. The flash intro that you have prepared will run. To play the flash file along with the preloader, click View -> Show Streaming as shown below.
Here is the complete source file which are used in the sample, feel free to download and play around.