Step 1
First, save the photo below!
Step 2
Create a new flash document. Press Ctrl+J key on the keyboard (Document Properties) and set the width of your document to 440 pixels and the height to 330 pixels. 
Step 3
Choose now File > Import > Import to Stage (Ctrl+R) and import the photo into a flash stage.
Step 4
While the photo is still selected, press F8 key (Convert to Symbol) to convert it into a Movie Clip Symbol.
Step 5
While the new made Movie Clip is still selected, go to the Align Panel (Ctrl+K) and do the following:
1. Make sure that the Align/Distribute to Stage button is turned on,
2. Click on the Align horizontal center button and
3. Click the Align vertical center button.
Step 6
Call the current layer photo. Double-click on its default name (Layer 1) to change it. Press Enter once you have typed in the new name.
Step 7
Click now on frame 10 and press F5 key.
Step 8
Create a new layer above the layer photo and name it mask.
Step 9
Select now mask layer and take the Rectangle Tool (R). In the Colors portion of the Tool panel, block the Stroke color by clicking on the little pencil 

Step 10
While the rectangle shape is still selected, press F8 key (Convert to Symbol) to convert it into a Movie Clip Symbol.
After that, repeat step 4.
Step 11
Select now frame 10 and press F6 key on the keyboard. While you're still on frame 10, take the Free Transform Tool (Q), press and hold down shift key and do like it is shown on the picture below!
Step 12
Select now the first frame again and go to the Properties Panel (Ctrl+F3) below the stage and choose the following options:
Step 13
Select now mask layer, and convert it to a mask by right-clicking on the shape area layer and selecting Mask. See the picture below.
We're done!
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