Question about a penalty in the Bengals v. Texans game (1 Viewer)

I'm trying to wrap my brain around a particular play that happened in last night's game.  It's the 2nd play of the Bengals 1st drive in Q1 (2nd & 5):

NFL.com Play-by-play Log: Texans @ Bengals

(13:24) 14-A.Dalton pass short left to 18-A.Green ran ob at HOU 45 for 4 yards (30-K.Johnson). PENALTY on CIN-60-T.Johnson, Illegal Block Above the Waist, 10 yards, enforced at HOU 48. {AJ Green credited with 1 yard REC due to penalty}

Somehow, AJ Green gets credit for 1 receiving yard on an accepted in-play CIN penalty that moves them back 10 yards but lets them repeat 2nd down. For some reason I'm having a tough time wrapping my head around this (particularly repeating the down but still awarding statistics). It was a 4 yard play, and Green was credited with 1 yard of it.  The next play was 2nd & 14, so there was no loss of down, but 1 yard and a reception were awarded to AJ Green.

I'm sure it's correct, but could someone please explain it?

Some of it counted and impacted the spot.  If a guy already has positive yardage when the foul happens, he gets what is done up to the point of the penalty.  

To clarify what happened on the actual play, a lineman ran downfield after a quick screen and shoved a guy in the back.