Thanks to all.
Here is easy workaround which I found for this question. Works correctly for Android 4+, for Android 5+ is added specific parameter android:elevation to draw TextView over FloatingActionButton.
<FrameLayout
android:layout_width="wrap_content"
android:layout_height="wrap_content"
android:layout_gravity="bottom|right">
<android.support.design.widget.FloatingActionButton
android:layout_width="wrap_content"
android:layout_height="wrap_content"
android:src="@android:color/transparent" />
<TextView
android:layout_width="wrap_content"
android:layout_height="wrap_content"
android:layout_gravity="center"
android:text="@android:string/ok"
android:elevation="16dp"
android:textColor="@android:color/white"
android:textAppearance="?android:attr/textAppearanceMedium" />
</FrameLayout>